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2025-53-Property Value Appeals Board Recorded 2/18/2025Recorded in Deschutes County CJ2025-53 Steve Dennison, County Clerk Commissioners' Journal 02/18/2025 10:33:16 AM I1I,lllllllllllllllllllllllll Property Value Appeals Board Convening Meeting for 2024-2025 Session February 13, 2025 at 10:00 AM 1. Amber Trindle convened the session at 10:00 am in the Clerk's Vote -by -Mail Room. 2. Those present were: (sign in sheet attached) Amber Trindle, Deschutes County PVAB Clerk Holly Veres, Deschutes County Assistant PVAB Clerk Steve Dennison, Deschutes County Clerk David Doyle, Deschutes County Legal Counsel Todd Straughan, Chief Property Assessor Stephanie Marshall, Deschutes County Legal Counsel Brian Ricker, Board Member Mike Simpson, Board Member Mike Walker, Board Member Matt Latimer, Board Member (via Teams) Peggy O'Donnell, Board Member (via Teams) Bob Horvat, Board Member (via Teams) 3. Steve Dennison welcomed the group. He gave a special thanks to the board for their commitment to PVAB and recognized the difference they make in the community. He thanked Amber and Holly for all their work on PVAB as well. 4. Oaths of Office and Secrecy Laws certificates were signed last year. Board member appointments are now 2 years in duration. The Department of Revenue has indicated that these documents do not need to be resigned the second year. (Copies attached.) 5. Steve Dennison delegated Deschutes County Legal Counsel as Legas Counsel for the 2024-2025 session on December 9, 2024. (Copy of delegation attached.) Stephanie Marshall, Legal Counsel, will be the main contact for legal questions. David Doyle will also be available as necessary. Stephanie discussed the option of giving board members county email addresses in order to better facilitate public information requests, should they arise. Steve brought up the fact that emails are general used only for scheduling purposes. Stephanie will be following up with Whitney Hale to see if the email addresses should be created. Stephanie also discussed conflict of interest and reasons for a board member to recuse oneself. The board can still conduct hearings with two members, which constitutes a quorum. 6. Amber confirmed that all board members and three PVAB clerks completed the required Department of Revenue training as of January 22, 2025. (Copies of the training certificates are attached). 1. The notice for this session was posted in four Deschutes County Library locations, the two Deschutes County Services Building locations, and La Pine & Redmond City Halls as of December 26, 2024. Posting affidavits and the notice of session are in the Board Record. 7. Assessment Timelines were given to the board. The personal property taxing threshold is $22,500 for the current year under appeal. If the property is valued below the threshold, there is no tax or penalty assessed to the account. 8. Amber discussed that board chair duties will be rotated this session and reminded the board members of the responsibilities of the board chair. An updated timer will also be available, but the chair is ultimately responsible for keeping the meetings running on time. New this session: all orders will be mailed instead of handed out in person at the end of each hearing. No conversation about the hearing should be had between board members and petitioners once the hearing has ended. Amber mentioned that the scripts for motions have been condensed where possible. 9. Board members should arrive at least 30 minutes prior to the first scheduled hearing to review documents and scripts. Cell phones will not be allowed during hearings. Calculators will be available for board members. 10. Amber asked the board to review the adjourning meeting minutes from last year. She reminded the board of the importance of keeping hearings running on time and that sometimes a petitioner can be better served by the board sustaining current values and the petitioner going on to magistrate where they will have more time to present evidence. 11. Amber asks the board to review the 2 updates to the Hearings Policy. The chairperson can extend a hearing by no more than 5 minutes if the schedule allows. All orders and appeal rights will be placed in the mail on the business day following having been signed by the board. Mike Simpson suggested adding language about appeal rights where the policy states that all decisions by the board are final and clarifying that the petitioner and board members will not discuss the hearing after a decision is make. Mike Walker made a motion to approve the 2024-2025 hearings policy, which was seconded by Mike Simpson. The remaining board members were all in favor. A copy of the policy will be posted on the Clerk's website. (Original attached) 12. Each residential, personal property value or penalty petitioner will be allowed 20 minutes for their hearing. Each commercial or industrial petitioner will be allowed 25 minutes for the hearing. The schedule was set January 24, 2025. Hearing notices were mailed January 30, 2025. Hearings will begin on Tuesday, February 25, 2025 at 9 am. The adjourning meeting will be held Tuesday, March 11, 2025 at 9 am. 13.Todd Straughan, chief property appraiser, shared a handout showing number of stipulated appeals since 2013 and pointed to good communication with petitioners to either help them understand their values or reduce if needed. Todd handed out Compass Points Q4 2023 report for reference. Todd asked if anyone had any questions on Unit of Value and gave an example. Todd asked the board if they will still be asking for an assessor recommendation as part of the opening script. Mike Simpson asked if there is another word they can use instead of "recommendation." The board agreed that they be looking for another word to use instead of recommendation. Todd asked if the petitioner has no evidence will the board make a motion or will they still want to hear from the assessor. Several board members agreed that they would still want to hear the assessor's evidence. Todd thanked the board for all the work they do and let them know the appraisers appreciate them. The meeting adjourned at 10:50 am. Respectfully submitted, Amber Trindle and Holly Veres Name: Name: Name: Name: PROPERTY VALUE APPEALS BOARD SIGN IN SHEET CONVENING MEETING Thursday, February 13, 2025 L ie Pehvi / Sri`i Name: r��>74'yl Name: C't-ey1-4,te Az6 k/o I Name:V'M(4A) \ C-'1(< Name: 4'7Ir.$i 1\41(4-i4 / r, (aiti-- Lek -tow; - -reams -Puy) 0 c��M(-"Rams - erg s Name: Name: Name: Name: Title: Title: Title: Title: Title: SSe5$,7 Title: Title: u R I)(\C'- be Title: Title: Title: Title: Title: BOARD OF PROPERTY TAX APPEALS Oath of Office (as required by ORS 309.070) I, Robert Horvat Jr. , do solemnly swear that, during my term as a member of the Deschutes County Board of Property Tax Appeals, I will faithfully and honestly perform the duties of my office. Board Member Board Member Subscribed and sworn before me this Z (O' day of Position January , 20 24 Board of Property Tax Appeals Clerk 150-303-055 (Rev. 09-07) 2 BOARD OF PROPERTY TAX APPEALS Oath of Office (as required by ORS 309.070) 1, Matthew Latimer , do solemnly swear that, during my term as a member of the Deschutes County Board of Property Tax Appeals, I will faithfully and honestly perform the duties of my office. Board Member Subscribed and sworn before me this .2` day of 0oard of Property Tax Appeals Clerk Position January ,20 24 150-303-055 (Rev. 09-07) 2 BOARD OF PROPERTY TAX APPEALS Oath of Office (as required by ORS 309.070) I, Frances Harder , do solemnly swear that, during my term as a member of the Deschutes County Board of Property Tax Appeals, I will faithfully and honestly perform the duties of my office. Board ember Board Member Subscribed and sworn before me this day of Position January airjA '6CAA-Cf , 20 24 Board of Property Tax Appeals Clerk 150-303-055 )Rev. 09-07) 2 BOARD OF PROPERTY TAX APPEALS Oath of Office (as required by ORS 309.070) I, Michael Walker , do solemnly swear that, during my term as a member of the Deschutes County Board of Property Tax Appeals, I will faithfully and honestly perform the duties of my office. ar."Mem.er Board Member Subscribed and sworn before me this APday of Position January , 20 24 Board of Property Tax Appeals Clerk 150-303-055 (Rev. 09-07) 2 BOARD OF PROPERTY TAX APPEALS Oath of Office (as required by ORS 309.070) Peggy O'Donnell my term as a member of the Deschutes , do solemnly swear that, during County Board of Property Tax Appeals, I will faithfully and honestly perform the duties of my office. Subscribed and sworn before me this tC t.� C.. tv2._U. Board Member Board Member Position Ct i\tAci vv. 'I day of February , 20 24 Board of Property Tax Appeals Clerk 150-303-055 (Rev. 09-07) 2 BOARD OF PROPERTY TAX APPEALS Oath of Office (as required by ORS 309.070) Brian Ricker , do solemnly swear that, during my term as a member of the Deschutes County Board of Property Tax Appeals, I will faithfully and honestly perform the duties of my office. Board Member Board Member Position Jelluctry Subscribed and sworn before me this day of e-ry , 20 24 Board of Property Tax Appeals Clerk 150-303-055 (Rev 09-07) 2 BOARD OF PROPERTY TAX APPEALS Oath of Office (as required by ORS 309.070) I, Michael Simpson , do solemnly swear that, during my term as a member of the Deschutes County Board of Property Tax Appeals, I will faithfully and honestly perform the duties of my office. 17/,',/://4/ Board Mehfer Board Member Position Subscribed and sworn before me this / -24'4day of February-, 20 24 Board of Property Tax Appeals Clerk 150-303-055 (Rev. 09-07) 2 O R E G O N DEPARTMENT 4'4'1;OF REVENUE SECRECY LAWS CERTIFICATE I certify that I have read the following provisions of law prohibiting disclosure of confidential information, that they have been explained to me, that I have been furnished with a copy of the relevant laws, and that I understand them and the penalties for violation of these laws: Real and Personal Property Laws ORS 308.290(7) Industrial Plants ORS 308.413 Penalties ORS 308.990(5) PRINT Your Full Name Michael Walker County Deschutes Office Phone Number 541-388-6549 Signature r 11 Xitnes Signature Date Date 724— C-OREGON DEPARTMENT OF REVENUE SECRECY LAWS CERTIFICATE I certify that I have read the following provisions of law prohibiting disclosure of confidential information, that they have been explained to me, that I have been furnished with a copy of the relevant laws, and that I understand them and the penalties for violation of these laws: Real and Personal Property Laws ORS 308.290(7) Industrial Plants ORS 308.413 Penalties ORS 308.990(5) PRINT Your Full Name Michael Simpson County Deschutes Signature X / /le/ Witness Signature Office Phone Number 541-388-6549 Date Date COREGON DEPARTMENT -47"..'OF REVENUE SECRECY LAWS CERTIFICATE I certify that I have read the following provisions of Iaw prohibiting disclosure of confidential information, that they have been explained to me, that I have been furnished with a copy of the relevant laws, and that I understand them and the penalties for violation of these laws: Real and Personal Property Laws ORS 308.290(7) Industrial Plants ORS 308.413 Penalties ORS 308.990(5) PRINT Your Full Name Robert Horvat Jr. County Office Phone Number Deschutes 541-388-6549 Signatur X Date Witness SigYature X CiA44i/C/1 —61A../1-66.611' Date COREGON DEPARTMENT +0:tl,7'OF REVENUE SECRECY LAWS CERTIFICATE I certify that I have read the following provisions of law prohibiting disclosure of confidential information, that they have been explained to me, that I have been furnished with a copy of the relevant laws, and that I understand them and the penalties for violation of these laws: Real and Personal Property Laws ORS 308.290(7) Industrial Plants ORS 308.413 Penalties ORS 308.990(5) PRINT Your Full Name Matthew Latimer County Deschutes Signature X Witness i nature X Office Phone Number 541-388-6549 Date Date zoo C-OREGON DEPARTMENT F REVENUE SECRECY LAWS CERTIFICATE I certify that I have read the following provisions of law prohibiting disclosure of confidential information, that they have been explained to me, that I have been furnished with a copy of the relevant laws, and that I understand them and the penalties for violation of these laws: Real and Personal Property Laws ORS 308.290(7) Industrial Plants ORS 308.413 Penalties ORS 308.990(5) PRINT Your Full Name Peggy O'Donnell County Deschutes Office Phone Number 541-388-6549 Signat X Date / Witness Sig)i fuse Date .ikjaaca9 C----OREGON DEPARTMENT �Of REVENUE SECRECY LAWS CERTIFICATE I certify that I have read the following provisions of law prohibiting disclosure of confidential information, that they have been explained to me, that I have been furnished with a copy of the relevant laws, and that I understand them and the penalties for violation of these laws: Real and Personal Property Laws ORS 308.290(7) Industrial Plants ORS 308.413 Penalties ORS 308.990(5) PRINT Your Full Name Frances Harder County Deschutes Signatu X Office Phone Number 541-388-6549 Witness Signature Date O R E G O N DEPARTMENT -41-'10OF REVENUE SECRECY LAWS CERTIFICATE I certify that I have read the following provisions of law prohibiting disclosure of confidential information, that they have been explained to me, that I have been furnished with a copy of the relevant laws, and that I understand them and the penalties for violation of these laws: Real and Personal Property Laws ORS 308.290(7) Industrial Plants ORS 308.413 Penalties ORS 308.990(5) PRINT Your Full Name Brian Ricker County Deschutes Signature X Witness Office Phone Number 541-388-6549 December 9, 2024 Deschutes County Legal Counsel 1300 NW Wall Street Bend, OR 97703 Pursuant to ORS 309.024, I, Steve Dennison, Deschutes County Clerk, do hereby delegate Deschutes County Legal Counsel as legal advisor of the Deschutes County Property Value Appeals Board for the 2024-2025 Session. "ORS 309.024 Record of proceedings; clerk; legal advisor; appraiser assistance..... The district attorney or the county counsel, at the discretion of the county clerk, shall be the legal advisor of the board unless there is a potential conflict of interest in the district attorney or county counsel serving as the legal advisor. If there is a potential conflict of interest, the county clerk may appoint independent counsel to serve as the legal advisor of the board. The legal advisor of the board, or the legal advisor's deputy, may attend all sessions of the board...." December 9, 2024 Steve Dennison Date Deschutes County Clerk 130o NW Wall Street Suite 202 I PO Box 600s Bend, Oregon 97708-6005 (541)388-6547. elections@deschutescounty.gov I (541) 388-6549 ° recording©adeschutescounty.gov www.deschutescounty.gov/clerk (.4....4 0 4.....) e.4 r.i )....4 ,..s vg a) • — ,.› .., V ).-- GNI ......, ',..7-4:' (1.) i.......i 1---1 C a--0 r-4 — V .,-( This Certifies That Ad[oclule 2 1 Zoom Session 0 :. • 'VD ,••,—'-' r,-., 1) ......1 703 r: '0.1 4.... /., "a‘. ':) '`,....) ...-4 Certificate of Completion This Certifies Th Steve Dennison has successfully completed the 2025 PVAB Trainings: Module 2 ✓ Zoom Session PVAB Clerk or Designee Signature: e•-+ 0 be v • CC p Certificate of Completion This Certifies That bi has successfully completed the 2025 PVAB Trainings: Module 2 1 Zoom Session 0 f...t....4 0 -i-J r--4 r. i-g •••••, ,•-•• 1....) ,...., • •-•I P--c • L'''' ..;•• .4......, ....) • ••••• R4 ,•-•.) a...4 >,1 ) > ''. )...... p•-; 0..) 0--! P.,„, ,..., c..43 t`1 P- .\,...., Certificate of Co This Certifies That . H pc) ra-4 Lr) a.) CN a) 0 ral 0 a.) rPj c.) cd) Zoom Session v has successfully completed the 2025 PVAB Trainings: Module 2 ✓ Zoom Session CV s o o ss n v -g v l^, Ct o ✓ > c., J rn ✓ ~" """'N- .(F., v Matthew Lati ✓ Zoom Session s 0 1) tn Ct Ntar 1..) > Lr-.! 4.44-0 0 0 a) Certificate of Co This Certifies That c=i; has successfully completec_ the 2025 PVAB Trainings: Module 2 ✓ Zoom Session 1 0 tAi Lr'51 ct C'C3 L 4-4 has successfully completed the 2025 PVAB Trainings: Module 2 ✓ Zoom Session 0 Deschutes County Property Value Appeals Board (PVAB) 2024-2025 Hearings Policy Conflict of Interest: County Clerk Members of the Deschutes County Property Value Appeals Board (PVAB) must declare and state the nature of any potential or actual conflicts of interest, pursuant to ORS Chapter 244, before the consideration of any petition before the Board. Board members with an actual conflict of interest will not discuss or debate the petition and will not vote on the property value unless the member's vote is necessary for the board to achieve a quorum. Board Clerk: The PVAB Clerk will attend and record the minutes for all Board meetings. Board meeting minutes will be kept in written format and hearing minutes will be kept in audio/visual and brief written format. Hearing Scheduling: Hearings are meetings held during which the Board hears or reviews evidence regarding real property, personal property or waiver of late filing penalty petitions filed with the Property Value Appeals Board. Hearings are scheduled by the PVAB Clerk following the deadline to file petitions. It is the policy of the Deschutes County Property Value Appeals Board (PVAB) that hearings scheduled for a specific date and time will be heard only at the time scheduled except: 1. One request for reschedule by the petitioner may be granted if an acceptable date and time can be agreed upon by the petitioner and the PVAB Clerk. It is the responsibility of the petitioner to contact the PVAB Clerk to request a schedule change. No changes will be authorized unless the petitioner seeks such a change prior to the scheduled hearing date. 2. Hearings regarding petitions in which the petitioner or petitioner representative does not wish to attend may be heard at any time during the day of their scheduled hearing. 1300 NW Wall Street Suite 202 I PO Box 6005 Bend, Oregon 97708-6005 (541) 388-6547 • elections@descnutescountygov (541) 388-6549 • recording0eeschutescountygov www.deschwescounty.gov/clerk gov/clerk The Board delegates the PVAB Clerk the authority to schedule, reschedule or deny a request for rescheduling Deschutes County property value appeals hearings. Two of three Board members constitute a quorum. In the event a quorum of the Board cannot meet as scheduled due to weather conditions or service disruptions, any hearings scheduled for that meeting will be rescheduled and the petitioners notified. The decision to cancel a Board meeting will be made by the Deschutes County Clerk and PVAB Clerk. Notifications to petitioners may be made by use of any and all available means. Late Filed Petitions: A letter will be sent to those petitioners that either filed after the filing deadline or filed their petition to a department other than the Clerk's office. Petitions filed to another county department but delivered to the Clerk's office prior to the filing deadline will be considered timely filed. All petitions delivered either by mail or in person to another county department and delivered to the Clerk's office after the filing deadline will be considered untimely filed. All petitions mailed to the Clerk's office with a postmark after the filing deadline will be considered untimely filed. A hearing will be scheduled for each petition and the petitioner will be given the opportunity to provide proof that they deposited their petition with the United States Postal Service or private express carrier or delivered their petition on or before the filing deadline. If the Board determines that the petition was filed timely based on evidence provided by the petitioner, the Board will then hear the petition based on the merits of their request. Security Procedure: In the event of an unruly petitioner, the Board Chair should ask for the petitioner to follow the hearing procedures set forth in this policy. If the petitioner remains unruly, the Board Chair should stop the hearing and request that the petitioner leave, advising them that their copy of the Board Order will be mailed to them the following working day. There is a phone available in the conference room to call 911. There is also a panic button on the PVAB Clerk's desk for the purpose of notifying law enforcement. During a hearing, if anyone refuses to follow this hearings policy or the Department of Revenue guidelines, the Board Chair or PVAB Clerk will call for a brief break and that person may be asked to leave. The hearing will then continue. In the event of an emergency, the board members, board clerk, assessor representative and petitioner will leave the building together and proceed to the west parking lot for further instructions from the security committee. If shelter in place is required, all individuals present will be required to remain in the conference room against the interior wall. The shades will be dropped and the door locked until further notification. Petitioner Presentations: Residential hearings will be scheduled for up to twenty (20) minutes in duration. Commercial and industrial hearings will be scheduled for up to twenty-five (25) minutes in duration. Hearings of multiple petitions with the same value and same evidence will be scheduled for duration of time as determined by the PVAB Clerk. The PVAB Chairperson may extend the presentation period by no more than 5 minutes if the Chair feels the Board will benefit from such an extension and the schedule allows. Witnesses: Witnesses will be allowed in all hearings except those concerning personal property and those that neither the petitioner nor the petitioner representative are present. Witnesses attending hearings virtually will be required to attend with the petitioner or petitioner representative. Witnesses will not be sworn in. They may only present evidence. They will not be allowed to argue the case. Observers: Observers such as the public, media and videographers are allowed to attend PVAB public meetings. Videographers will be asked to remain within the area designated for Elections observers. There will also be a designated area for any other observers attending in person. Observers are not allowed to participate in deciding or questioning board business. Hearing Procedures: 1. Property values, not taxes, are the subject of the hearing. 2. Each petitioner will have up to five (5) minutes to present information to show that the property value should be adjusted. Evidence may be in written or verbal format. 3. The Assessor or Assessor's representative will have up to five (5) minutes to present their recommendations to the Board. 4. The Board will have ten (10) minutes to question the petitioner and the Assessor for residential properties and fifteen (15) minutes for commercial and industrial properties. 5. All materials/exhibits presented by the petitioner and Assessor must be left with the Board. 6. All PVAB decisions are final. Petitioners will be notified of further appeal rights. It is the Board's policy that after the Board has voted, the hearing is concluded. No further discussion of the petition will be permitted. Telephone and Virtual Hearings: Petitioners will be able to appear in person, by telephone or virtually through Microsoft Teams. Petitioners appearing in person must bring 5 copies of additional evidence to their scheduled hearing if the evidence has not previously been submitted. Petitioners appearing by telephone or virtually must provide 5 copies of any additional written evidence (including maps, photos, etc.) to the PVAB clerk no later than 8:00 a.m. the morning of their scheduled hearing. Petitioners must bring this written evidence or have it delivered by courier to the County Clerk's Office in the Deschutes Service Building, 1300 NW Wall Street, Suite 202, Bend. Written evidence and screenshots held up to the camera during the hearing will not be considered evidence per public records retention schedule OAR 166-150-0040. Petitioners choosing the telephone option must notify the PVAB clerk no later than 48 hours prior to their scheduled hearing. Petitioners appearing virtually will be provided a link on our website https://www.deschutescounty.gov/clerk/page/hearings-schedule to attend their hearing. PVAB Board Appraiser: Pursuant to the law, the hiring of a Board Appraiser is not mandatory. If the Board decides to call in a fee appraiser, the County Clerk will determine whether or not to hire an appraiser at an hourly rate. Split Decisions: It is the policy of the Deschutes County Property Value Appeals Board that in the case of a split decision when only two Board members are present at the hearing, the Board members will sustain the value on the rationale no relief can be granted on the petition without a majority vote. The petitioner would then have the option of appealing to the Magistrate Division of the Oregon Tax Court. Delivery of Orders: All orders and appeal rights for petitioners or petitioner representatives will be placed in the US Mail the business day after having been signed by the Board. A daily Affidavit of Mailing, indicating those parties being mailed to and the date mailed, will be kept in the Board record. The County Clerk will sign the Affidavit of Mailing in the presence of a notary public daily. Clerical Errors: The Deschutes County Property Value Appeals Board hereby authorizes the PVAB Clerk to make corrections to the orders for the purpose of correcting clerical errors. Any other corrections or clarification will require the return of the Board members present at that particular hearing. Accommodations for persons with disabilities: The Deschutes County Property Value Appeals Board is committed to providing such accommodations as may be necessary to assist petitioners with disabilities. Specific arrangements for any accommodations should be made with the PVAB Clerk at least 48 hours prior to their scheduled hearing. Details for transmittal of documentation, contact times, etc. will be worked out on an individual basis. All hearing notice correspondence with petitioners will include the following information: Deschutes County encourages persons with disabilities to participate in all programs and activities. This event/location is accessible to people with disabilities. If you need accommodations to make participation possible, please call Amber Trindle at 541-322-7188 or send an email to PVAB- Appeals a(�deschutes.org. Board Member Approval: This policy was approved by the Deschutes County Property Value Appeals Board Members at the convening meeting February 13, 2025 and becomes effective immediately.